CAPTAB BIOTECH vs. COMMISSIONER OF INCOME TAX

ITA/34/2017HC Himachal PradeshHPHC01012029201726 February 20184 pages

AI SummaryRemanded

What did the High Court hold?

The High Court held that the issues involved in the present appeals had already been adjudicated by the Court in ITA No.20/2015, titled M/s Stovekraft India v. Commissioner of Income Tax, decided on November 28, 2017. Consequently, applying the directions from the Stovekraft India judgment mutatis mutandis to the present appeals, the Court disposed of all the appeals accordingly. No specific findings on individual issues or amounts in dispute were recorded for these appeals, as they were decided based on the precedent set in the Stovekraft India case. Any pending applications were also disposed of as a consequence.

What were the facts?

The appeals were filed by various assessees, including M/s Hycron Electronics, M/s Usaka Electricals, M/s R.R. Lamps, M/s V.R. Paper Cone Industries, Captab Biotech, Aqua Vitoe Laboratories, Sai Bliss Drugs & Pharmaceuticals, M/s Mahabir Industries, M/s Sri Sai Print Pack Industries, M/s Shri Ram Print N Pack, M/s Asa Bioctech, M/s Curetech Skincare, M/s Pharma Chemico Laboratories, and Shri Rajeev Aggarwal, against the orders passed by the Principal Commissioner of Income Tax. The appeals were consolidated and heard by the High Court of Himachal Pradesh. The matter was reserved on November 17, 2017, and re-heard on February 26, 2018, with the decision being delivered on the same day. The court noted that certain points required clarification, and the respondent's submissions were complete.

What were the issues?

1. Whether the issues involved in the present appeals have already been adjudicated by this Court in a previous matter (ITA No.20/2015, M/s Stovekraft India v. Commissioner of Income Tax). Assessee's Contention: The judgment does not record any specific contentions made by the assessees in these appeals. However, the fact that they have filed appeals implies a disagreement with the orders of the Principal Commissioner of Income Tax. Revenue's Contention: The judgment does not record any specific contentions made by the revenue. However, the revenue, represented by the Principal Commissioner of Income Tax, would have likely defended the orders passed by it.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA

ITAs No.25 of 2015; 4,26,39 of 2016;13,15, 27,34,35,36,41,42,43,47,49,50,51,52,53, 54 and 61 of 2017.

Reserved on : 17.11.2017 Re-heard on : 26.2.2018

Date of Decision : February 26, 2018

ITA No.25 of 2015 M/s Hycron Electronics

…Appellant. versus Principal Commissioner of Income Tax …Respondent. 2. ITA No.4 of 2016 M/s Usaka Electricals

…Appellant. versus Principal Commissioner of Income Tax …Respondent. 3. ITA No.26 of 2016 M/s Usaka Electricals

…Appellant. versus Principal Commissioner of Income Tax …Respondent. 4. ITA No.39 of 2016 M/s Hycron Electronics

…Appellant. versus Principal Commissioner of Income Tax …Respondent. 5. ITA No.13 of 2017 M/s R.R. Lamps

…Appellant. versus Principal Commissioner of Income Tax …Respondent. 6. ITA No.15 of 2017 M/s R.R. Lamps

…Appellant. versus Principal Commissioner of Income Tax …Respondent.

…2…

ITA No.27 of 2017 M/s V.R. Paper Cone Industries

…Appellant. versus Principal Commissioner of Income Tax …Respondent. 8. ITA No.34 of 2017 Captab Biotech

…Appellant. versus Principal Commissioner of Income Tax …Respondent. 9. ITA No.35 of 2017 Aqua Vitoe Laboratories

…Appellant. versus Principal Commissioner of Income Tax …Respondent. 10. ITA No.36 of 2017 Sai Bliss Drugs & Pharmaceuticals

…Appellant. versus Principal Commissioner of Income Tax …Respondent. 11. ITA No.41 of 2017 M/s Mahabir Industries

…Appellant. versus Principal Commissioner of Income Tax …Respondent. 12. ITA No.42 of 2017 M/s Sri Sai Print Pack Industries

…Appellant. versus Principal Commissioner of Income Tax …Respondent. 13. ITA No.43 of 2017 M/s Sri Sai Print Pack Industries

…Appellant. versus Principal Commissioner of Income Tax …Respondent. 14. ITA No.47 of 2017 M/s Shri Ram Print N Pack

…Appellant.

…3…

versus Principal Commissioner of Income Tax …Respondent. 15. ITA No.49 of 2017 M/s Shri Ram Print N Pack

…Appellant. versus Principal Commissioner of Income Tax n…Respondent. 16. ITA No.50 of 2017 M/s Asa Bioctech

…Appellant. versus Principal Commissioner of Income Tax …Respondent. 17. ITA No.51 of 2017 M/s Curetech Skincare

…Appellant. versus Principal Commissioner of Income Tax …Respondent. 18. ITA No.52 of 2017 M/s Curetech Skincare

…Appellant. versus Principal Commissioner of Income Tax …Respondent. 19. ITA No.53 of 2017 M/s Pharma Chemico Laboratories

…Appellant. versus Principal Commissioner of Income Tax …Respondent. 20. ITA No.54 of 2017 M/s Asa Bioctech

…Appellant. versus Principal Commissioner of Income Tax …Respondent. 21. ITA No.61 of 2017 Shri Rajeev Aggarwal

…Appellant. versus Principal Commissioner of Income Tax …Respondent.

…4…

Coram: The Hon’ble Mr. Justice Sanjay Karol, Acting Chief Justice. The Hon’ble Mr. Justice Ajay Mohan Goel, Judge. For the Appellants : Mr. Vishal Mohan, Mr. Chandranarayana Singh, Mr. Amit Singh Chandel, Mr. Pardeep Kumar Sharma, Mr. Navlesh Verma & Mr. Nikhil Guleria, Mr. Shshant Keprate, Advocates.

For the Respondent : Mr. Vinay Kuthiala, Senior Advocate, with Ms Vandana Kuthiala, Advocate.

Sanjay Karol, Acting Chief Justice

Certain points required clarifications. Mr. Vinay Kuthiala, learned Senior Advocate, assisted by Ms.Vandana Kuthiala, learned counsel, has already completed his submissions. Matter was listed for clarifications only from the appellants. Re-heard. 2.

Undisputedly, issues involved in the present appeals already stand adjudicated by this Court in ITA No.20/2015, titled as M/s Stovekraft India v. Commissioner of Income Tax, decided on 28.11.2017. 3.

As such, making the directions in M/s Stovekraft India (supra) applicable mutatis mutandi, also to the present appeals, the same are disposed of.

Pending application(s), if any, also stand disposed of accordingly.

( Sanjay Karol ),

Acting Chief Justice

( Ajay Mohan Goel ), February 26, 2018(sd)

Judge.

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